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It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective. An Accounting Standards Update is not authoritative rather, it is a document that communicates how the Accounting Standards Codification is being amended.

The FASB Accounting Standards Codification™ is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities.

Accounting for casinos and gaming